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Kritischer Vergleich ausgewählter statistischer Verfahren zur Aufdeckung von Bilanzpolitik: Jones-Modell, Random-Walk-Modell, Verteilungsmodell nach Burgstahler

Kritischer Vergleich ausgewählter statistischer Verfahren zur Aufdeckung von Bilanzpolitik: Jones-Modell, Random-Walk-Modell, Verteilungsmodell nach Burgstahler

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Leuphana Universität Lüneburg (Institut für Betriebswirtschaftslehre - Rechnungswesen und Steuerlehre), Sprache: Deutsch, Abstract: Die Aufdeckung bilanzpolitischer Maßnahmen ist eines der zentralen Themen der Bilanzanalyse. Da den Außenstehenden oftmals nur die Bilanz als Informationsquelle zur Verfügung steht, ist dies stets mit erheblichen Schwierigkeiten verbunden. Gerade in den letzten Jahren haben sich durch die immer stärkere Kapitalmarktorientierung die Anreize zur Bilanzpolitik deutlich erhöht, einhergehend mit einer immer genaueren Analyse, die diesem Trend entgegenzuwirken versucht. Mit Hilfe ständig neuer Methoden gilt es, sowohl die Anreize wie auch die Möglichkeiten der Unternehmen zu analysieren, um eine zuverlässige Prognose über den Umfang der Bilanzpolitik abgeben zu können. Seit den achtziger Jahren wurden zahlreiche statistische Modellansätze vorgestellt, mit deren Hilfe das Ausmaß der Bilanzpolitik untersucht werden kann. Der gängige Ansatz verwendet dabei die Periodenabgrenzungen um das Ausmaß an Bilanzpolitik zu schätzen. Es gibt aber auch andere Vorgehensweisen, die beispielsweise die Verteilung der Unternehmensgewinne um eine Schwelle herum betrachten. Die vorliegende Arbeit untersucht die gängigsten dieser Modelle und vergleicht sie hinsichtlich ihrer Fähigkeiten Bilanzpolitik zu identifizieren sowie ihrer Datenanforderungen. Ziel der Arbeit ist es zu ermitteln welches der Modelle Earnings Management (EM)1 am zuverlässigsten erkennt und wie das Aufwand-Nutzen-Verhältnis der Modelle liegt, um eine Einschätzung darüber treffen zu können, welches Modell unter den jeweiligen Untersuchungsvoraussetzungen am besten geeignet ist. Die Datenanforderungen spielen eine zentrale Rolle, wenn zur Durchführung einer empirischen Studie eines der Modelle zum Einsatz kommen soll, da die zur Verfügung stehende Datenbasis oft stark eingeschränkt ist und d


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Product Details
  • ISBN-13: 9783640224784
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 131 gr
  • ISBN-10: 3640224787
  • Publisher Date: 12 Dec 2008
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: Jones-Modell, Random-Walk-Modell, Verteilungsmodell nach Burgstahler
  • Width: 148 mm


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Kritischer Vergleich ausgewählter statistischer Verfahren zur Aufdeckung von Bilanzpolitik: Jones-Modell, Random-Walk-Modell, Verteilungsmodell nach Burgstahler
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